A perspective of characteristic government budget work plan based on Habermas theory

This study aims to identify differences in characteristics of the budget work plans preparation for several cities in East Java. Preliminary observation data were obtained during the initial formulation of this research, namely the preparation of a workable budget plan with different policies and times as the impact of regional autonomy. The research uses a qualitative approach by conducting interviews with informants in several government agencies using the Habermas' Discourse Theory of Morality, Politics, and Law, which stated that the differences in the characteristics of the preparation of budget work plans in each city/district were influenced by political factors and human resource factors as well as several other factors. It can be concluded that the differences in the characteristics of the preparation of the budget work plan make their color for the submission of the budget process, which represents the budget process in East Java.